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The consultant asks whether reserve payments for a newly built property count as reinvested amount for exemption from the habitual home rule. The DGT responds that payments must be made within two years (before or after transfer) and that construction must be completed within the legal timeframe.
Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.
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